2023-11-15T10:45:19-06:00 2022-12-31 581433845 FRAZIER & DEETER LLC 1230 PEACHTREE STREET NE SUITE 1500 ATLANTA GA 30309 990 2022-01-01 580182880 THE CAPITAL CITY CLUB CAPI 4042316910 7 JOHN PORTMAN BOULEVARD ATLANTA GA 30303 CHRISTINE LASSITER CFO 4042316910 2023-11-12 1 CHRISTINE LASSITER XXX-XX-XXXX 1 JASON W NELSON P01426650 4042537500 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHRISTINE LASSITER 53 WEST BROOKHAVEN DRIVE NE ATLANTA GA 30319 41166579 0 X WWW.CAPITALCITYCLUB.ORG X 1883 GA PRIVATE MEMBERSHIP CLUB THAT PROVIDES FOR THE SOCIAL AND RECREATIONAL NEEDS OF ITS MEMBERS. 12 12 556 0 1332385 318582 0 0 31758455 33587988 117037 254244 1487930 1443244 33363422 35285476 0 0 0 0 18524606 21592416 0 0 0 11480379 12327666 30004985 33920082 3358437 1365394 84524331 97435328 8068275 8855316 76456056 88580012 PRIVATE MEMBERSHIP CLUB THAT PROVIDES FOR THE SOCIAL AND RECREATIONAL NEEDS OF ITS MEMBERS. 0 0 THE CLUB OFFERS PRIVATE DINING AND BANQUET FACILITIES FOR USE BY ITS MEMBERS. MEMBERS UTILIZE THE CLUB FOR QUIET FAMILY DINNERS AS WELL AS LARGE FUNCTIONS SUCH AS PARTIES OR WEDDING RECEPTIONS. THE CLUB FACILITIES INCLUDE TWO PROFESSIONALLY MAINTAINED GOLF COURSES, GOLF PRACTICE RANGES, AND GOLF PRO SHOPS FOR USE BY MEMBERS AND THEIR GUESTS. PRIVATE GOLF LESSONS ARE AVAILABLE TO MEMBERS. THE CLUB MAINTAINS A FIRST CLASS ATHLETIC AND FITNESS FACILITY FOR USE BY MEMBERS. THE FACILITY PROVIDES STRUCTURED EXERCISE CLASSES, MODERN WEIGHT MACHINES AND FREE WEIGHTS, TENNIS COURTS AND A SWIMMING POOL. TENNIS AND SWIMMING LESSONS ARE AVAILABLE TO ALL MEMBERS. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 136 0 1 556 1 1 1 0 0 0 1 1 5266303 2098942 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X X CHRISTINE LASSITER 4042316910 53 WEST BROOKHAVEN DRIVE NE ATLANTA GA 30319 E BRUCE WOODWARD PRESIDENT 8.00 X X 0 0 0 WILLIAM A MANER IV VICE PRESIDENT 8.00 X X 0 0 0 MICHAEL R SMITH SECRETARY-TREASURER 8.00 X X 0 0 0 R PAGE HOOD DIRECTOR 5.00 X 0 0 0 COLIN CONNOLLY DIRECTOR 5.00 X 0 0 0 MAGGIE YATES FISCHER DIRECTOR 5.00 X 0 0 0 NEIL PRUITT DIRECTOR 5.00 X 0 0 0 JOE LECOMPTE DIRECTOR 5.00 X 0 0 0 DANIEL T CAHOON DIRECTOR 5.00 X 0 0 0 WILLIAM G BENSTON JR DIRECTOR 5.00 X 0 0 0 CHRISTINE M MORGAN DIRECTOR 5.00 X 0 0 0 ROBERT L SHULTS JR DIRECTOR 5.00 X 0 0 0 JACK MATTHEW MCKINNEY GENERAL MANAGER/COO 55.00 X 846082 0 2265 CHRISTINE LASSITER CFO 55.00 X 235000 0 9990 GROVER KYLE MARSHALL DIR OF COURSE & GROUNDS MA 55.00 X 330277 0 12267 WILLIAM E ANDERSON DIRECTOR OF TENNIS 55.00 X 256248 0 10950 STEVEN T ARCHER DIRECTOR OF GOLF 55.00 X 452130 0 12440 HUGO WELCH ASSISTANT GENERAL MANAGER 55.00 X 204195 0 8702 JENNIFER POLIC HEALTH AND FITNESS DIRECTOR 55.00 X 198938 0 13557 2522870 0 70171 7 0 1 0 HODGES & HICKS GENERAL CONTRACTORS 1085 OLD ROSWELL ROAD ROSWELL GA 30076 CONTRACTOR 6252763 HIGHLAND TURF SOLUTIONS LLC PO BOX 218 ELK PARK NC 28622 GOLF COURSE MAINTENANCE 969330 SOUTHEAST SERIES OF LOCKTON COMPANIES L PO BOX 741732 ATLANTA GA 303741732 INSURANCE PREMIUMS 688515 EDWARD DON & COMPANY 84 STEMMERS LANE WESTHAMPTON NJ 080605652 OFFICE SUPPLIES 224386 CADENCE PETROLEUM GROUP PO BOX 601872 CHARLOTTE NC 28260 GAS/DIESEL 154047 5 X MEMBERSHIP FEES 713910 20164838 20164838 ACTIVITY FEES 713910 5828839 5783359 45480 INITIATION FEES 713910 5266303 5266303 SERVICE CHARGES & OTHE 713910 1980048 1980048 LOCKER RENTALS 713910 114518 114518 233442 233442 33587988 259957 259957 310000 39342 270658 270658 270658 50 5763 0 -5763 50 -5713 -5763 50 7008584 5835998 1172586 416296 756290 35285476 33953041 1332385 50 2593042 14817500 3041701 1140173 714 81000 93230 1317226 2200926 131359 7375 3377210 REPAIRS & MAINTENANCE 1879334 UTILITIES 1146197 COMMISSIONS 704564 UNIFORMS & LINEN 541019 847512 33920082 947187 5020425 9066330 7689004 7259035 7077740 1204743 1610728 281814 632087 139303198 63973051 65765222 75330147 0 75197 84524331 97435328 2532683 3043387 5518592 5804965 17000 6964 8068275 8855316 X 76456056 88580012 76456056 88580012 84524331 97435328 X 1365394 -244621 11003183 X 0 1 X 1 0 33709278 33709278 23277042 15932277 7344765 54458668 36178918 18279750 15597751 11861856 3735895 12260459 12260459 75330147 UNDERFUNDED STATUS-DEFINED BENEFIT PENSION PLAN 6964 6964 X 40916195 -244621 5875340 5630719 35285476 0 35285476 39795422 5875340 5875340 33920082 0 33920082 PART X, LINE 2: THE CLUB QUALIFIED AS A TAX-EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(7) AND THE APPLICABLE STATE OF GEORGIA INCOME TAX LAWS. THE CLUB BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 5,835,998. RENTAL EXPENSES 39,342. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 5,835,998. RENTAL EXPENSES 39,342. X 0 1 X X X 0 1 0 JACK MATTHEW MCKINNEY GENERAL MANAGER/COO 371502 0 105000 0 369580 0 500 0 1765 0 848347 0 0 0 STEVEN T ARCHER DIRECTOR OF GOLF 417130 0 32000 0 3000 0 10675 0 1765 0 464570 0 0 0 GROVER KYLE MARSHALL DIR OF COURSE & GROUNDS MA 268777 0 48000 0 13500 0 10502 0 1765 0 342544 0 0 0 WILLIAM E ANDERSON DIRECTOR OF TENNIS 248328 0 7920 0 0 0 9185 0 1765 0 267198 0 0 0 CHRISTINE LASSITER CFO 210000 0 25000 0 0 0 8225 0 1765 0 244990 0 0 0 HUGO WELCH ASSISTANT GENERAL MANAGER 173945 0 24250 0 6000 0 6937 0 1765 0 212897 0 0 0 JENNIFER POLIC HEALTH AND FITNESS DIRECTOR 192111 0 6827 0 0 0 6963 0 6594 0 212495 0 0 0 PART I, LINE 1A MATT MCKINNEY HAS A COMPETITIVE DINING ALLOWANCE FOR THE PURPOSE OF REMAINING CURRENT ON F&B/SERVICE TRENDS AND EVALUATING THE LOCAL DINING OPTIONS FOR WHEN MEMBER DO NOT EAT AT THE CLUB. MATT SPENT $2,273.55 OF THIS ALLOWANCE IN 2022. FORM 990, PART VI, SECTION A, LINE 6 THE CLUB IS A MEMBERSHIP ORGANIZATION. MEMBERS MUST BE INVITED TO JOIN BY EXISTING MEMBERS. MEMBERSHIPS ARE NOT TRANSFERABLE. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ELECT THE GOVERNING BOARD ANNUALLY. A PRESIDENT, VICE-PRESIDENT, SECRETARY/TREASURER AND THREE MEMBERS OF THE GOVERNING BOARD SHALL BE ELECTED AT THE ANNUAL MEMBER MEETING. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS MUST APPROVE ANY PROPOSED CHANGES TO THE CLUB'S CONSTITUTION. THIS INCLUDES MEMBER CLASSIFICATIONS, POWERS OF THE BOARD, MEMBERSHIP LIMITS, INITIATION FEES AND DUES, ASSESSMENTS, ANNUAL MEMBER MEETINGS, PENALTIES, AND OTHER MATTERS. AMENDMENTS TO THE CLUB'S CONSTITUTION MAY BE MADE AT ANY MEETING OF THE CLUB, ANNUAL OR SPECIAL, BY THE AFFIRMATIVE VOTE OF TWO-THIRDS OF THE MEMBERS THEN ENTITLED TO VOTE AND ACTUALLY VOTING IN PERSON OR BY PROXY. NO PROPOSED AMENDMENT SHALL BE SUBMITTED TO THE MEMBERSHIP FOR VOTE; HOWEVER, UNLESS IT SHALL HAVE BEEN PREVIOUSLY APPROVED BY THE GOVERNING BOARD, AND UNLESS NOTICE OF SUCH PROPOSED AMENDMENT HAS BEEN GIVING IN WRITING TO THE MEMBERS AND POSTED IN THE CLUBHOUSE AT LEAST THIRTY DAYS PRIOR TO THE DATE OF THE MEETING AT WHICH IT IS TO BE CONSIDERED. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 AND RELATED TAX RETURNS ARE PREPARED BY FRAZIER & DEETER, LLC, AN OUTSIDE CPA FIRM. THE DRAFT RETURNS ARE REVIEWED IN DETAIL BY THE CFO, CONTROLLER AND THE GENERAL MANAGER FOR ACCURACY. THE DRAFT FORM IS THEN CIRCULATED TO THE GOVERNING BOARD FOR REVIEW AND COMMENT. ONCE ALL COMMENTS ARE RESOLVED, THE FINAL TAX FORMS ARE APPROVED AND SIGNED BY THE CFO. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS AND COMMITTEE MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST AT THE TIME OF DECISION MAKING. NO OFFICER OR BOARD MEMBER SHALL USE HIS OR HER POSITION FOR PERSONAL GAIN. SUCH ACTIVITY SHALL BE DEEMED A CONFLICT OF INTEREST AND SHALL BE A CAUSE FOR REMOVAL. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE CONSISTING OF THE CLUB'S PRESIDENT, VICE-PRESIDENT AND SECRETARY/TREASURER DETERMINE THE GENERAL MANAGER'S COMPENSATION. THE UTILIZE COMPARABILITY DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THE PROCESS IS UNDERTAKEN ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS, INCLUDING FORM 990, ARE MADE AVAILABLE UPON REQUEST. GOVERNING DOCUMENTS AND FINANCIAL INFORMATION ARE MADE AVAILABLE TO THE MEMBERS BUT NOT TO THE GENERAL PUBLIC. FORM 990, PART VIII, LINE 7D: DURING THE 2022 TAX YEAR, THE CAPITAL CITY CLUB SOLD ASSETS PRODUCING NET PROCEEDS OF $50. WE CHOOSE TO EXCLUDE THIS GAIN UNDER IRC SEC. 512(A)(3)(D) DUE TO THE FACT THAT THE CLUB USED ALL OF THE PROCEEDS TO PURCHASE PROPERTY TO BE USED IN THE CLUB'S EXEMPT FUNCTION DURING THE 2022 TAXABLE YEAR. FORM 990, PART XI, LINE 9: ASSESSMENTS 11,003,183.